Yes under CA 2014.
Section 350(11) of CA 2014 which is applicable for periods beginning before 1 January 2017 (assuming the Companies (Accounting) Act 2017 is not early adopted) and Section 280A & S.280B of CA 2014 (as inserted by Companies (Accounting) Act 2017 as this repealed Section 350) for periods beginning on or after 1 January 2017 or where early adopted for periods beginning on or after 1 January 2015 or when first adopted (as it can be early adopted) does not exclude a company limited by guarantee from being treated as a small company and therefore such a company is considered a small company under S.350 OR S.280/S.280B of the Act as applicable assuming all the conditions in the respective Sections have been met. S.352 CA 2014 permits a company which meets the requirements for a small company with the ability to avail of audit exemption as long as the size thresholds and qualifying conditions as set out in S.350 or S.280A/S.280B CA 2014 are met as applicable.